The power to tax in Europe /

The power to tax in Europe

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Détails bibliographiques
Collectivité auteur: Hart Publishing ()
Autres auteurs: Hart Publishing (), ()
Langue:English
Publié: Oxford : Hart Publishing, 2023.
Édition:First edition.
Collection:Swedish Studies in European Law vol. 16
Sujets:
Zagadnienia prawa konstytucyjnego Unii Europejskiej
Zagadnienia prawa finansowego Unii Europejskiej
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Accès en ligne:Zobacz publikację w Bloomsbury Collections (Open Access)
Description:
This open access book is the seventeenth volume in the Swedish Studies in European Law series. It reflects the series’ aim to explore the variety of issues and dilemmas that European law faces in specific areas of EU law and policy, as well as overarching questions of EU institutional and constitutional law. In this volume, experts explore the development of the role of Europe and European law in the field of taxation.


Table des matières:
  • Hultqvist, Anders Lindholm, Johan Introduction (s. 1-2) https://doi.org/10.5040/9781509964048.ch-001
  • Lindholm, Johan Squaring the Constitutional Circle : An Overview of EU Fiscal Powers (s. 3-18) https://doi.org/10.5040/9781509964048.ch-002
  • García Antón, Ricardo Does the EU Have a Legitimate Power to Enact Direct Taxes? (s. 19-36) https://doi.org/10.5040/9781509964048.ch-003
  • Barreau, François The Legitimacy of the EU’s Tax-Based Own Resources (s. 37-58) https://doi.org/10.5040/9781509964048.ch-004
  • Jaakkola, Jussi From the Governance of National Tax Systems to Governing Through European Taxation : A Justification for the EU’s Power to Levy Taxes (s. 59-82) https://doi.org/10.5040/9781509964048.ch-005
  • Farri, Francesco Between Form and Substance : At the Root of the Limits of the EU Taxing Powers (s. 83-122) https://doi.org/10.5040/9781509964048.ch-006
  • Sciancalepore, Claudio The Reform of EU Own Resources under the Next Generation EU Programme : A Suitable Moment for the Introduction of a European Tax? (s. 123-144) https://doi.org/10.5040/9781509964048.ch-007
  • Senyk, Mariya A New System of EU Tax-Based Own Resources : How does it Affect the Fiscal Sovereignty of Member States? (s. 145-166) https://doi.org/10.5040/9781509964048.ch-008
  • Trenta, Cristina Reconceptualising the Principle of Equality in EU Tax Law (s. 167-190) https://doi.org/10.5040/9781509964048.ch-009
  • Brokelind, Cécile The Power to Tax in International and EU Tax Law : Who is Sitting Behind the Wheel? (s. 191-204) https://doi.org/10.5040/9781509964048.ch-010
  • Korving, Jasper Interpretation of EU (Direct) Tax Directives : The Judges Will Decide (s. 205-232) https://doi.org/10.5040/9781509964048.ch-011
  • Olsson, Stefan Legal Standards and EU Tax Law (s. 233-250) https://doi.org/10.5040/9781509964048.ch-012
  • Geringer, Stefanie Is the OECD Able to Exert Influence on the Essence of OECD-Inspired EU Secondary Law? (s. 251-274) https://doi.org/10.5040/9781509964048.ch-013